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DR 0021X (08/06/20)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0006
*DO=NOT=SEND* Tax.Colorado.gov
2020 Amended Colorado Oil and Gas Severance
Tax Return
Instructions
The Amended Colorado Oil and Gas Severance How do I use Direct Deposit?
Tax Return (DR 0021X) is required to be used when The routing number must be nine digits. The account number
correcting your Colorado Oil and Gas Severance Tax can be up to 17 characters (both numbers and letters). Include
Return (DR 0021). hyphens but omit spaces and special symbols.
Statute of Limitations
The statute of limitations for filing a Colorado severance tax
claim for refund is generally three years from the due date of the
original return or three years from the date of last tax payment
for the year involved, whichever is later.
Refund for Deceased Taxpayer
To request a refund for a deceased taxpayer, write “deceased”
across the top of the return and the date of death next to the
deceased person’s name. Additionally, you must sign the
return and write “filling as surviving spouse” or “filling as legal
representative” by your signature. You should contact your financial institution to ensure your
Any person other than the surviving spouse who files a return deposit will be accepted and to obtain the correct routing and
and requires a refund on behalf of a deceased person must account numbers. This is especially important if you want your
attach a copy of the death certificate and the DR 0102, Claim refund deposited to a savings account at a credit union. The
for Refund for Deceased Taxpayer. Department of Revenue is not responsible for a lost refund if
Colorado Account Number you enter the wrong account information. Any refund claim that,
For business accounts, enter your Colorado account number for any reason, cannot be deposited into the account specified
and your Federal Employer Identification Number (FEIN) in will be issued and mailed in check form instead.
the spaces provided. For individuals, enter your Social Security Interest
number or ITIN. If the return is amended after the original due date of the return,
Lines 11 through 17 interest at the applicable statutory rate will accrue on any balance
Compute the amount owed to the state on the amended return. of tax due until paid. Interest rates are published on our web
Any decrease in the amount of the overpayment (line 11) or site at Tax.Colorado.gov
increase in the amount owed (line 12) will indicate that an Penalty
amount is owed with the amended return. To pay the amount you The penalty on any balance of tax due is $30 or 30% of the
owe, write your Colorado account number or Federal Employer balance of tax due, whichever is greater.
Identification Number (FEIN) on your check. Enclose but do not Reason for amended return
attach your payment with DR 0021X. Attach an explanation and any documentation, including schedule
Lines 18 through 21 DR 0021D, and DR 0021PD, if applicable, needed to substantiate
Compute the amount of credit available on the amended the changes reported on the amended return.
return. Any increase in the amount of the overpayment (line Forms and Information
18) or decrease in the amount owed (line 19) will indicate that If you have any questions you may call the Department of
an overpayment is available with the amended return. The Revenue at (303) 238-SERV (7378) or see our web site at
overpayment can be credited to estimated tax (line 21) for the Tax.Colorado.gov for forms and information.
tax year following the period on the amended return, or can be
requested as a refund (line 20).
Direct Deposit
The department can deposit your refund directly into your account
at a U.S. bank or other financial institution (such as a mutual
fund, brokerage firm, or credit union) in the United States.
